Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what her policy is on tariff payments for non-vat registered businesses that export directly to customers in the EU at the end of the transition period.

Following the end of the transition period, there will be no tariffs on the export of goods from the UK to the EU, or any other country. This is irrespective of whether the exporter is VAT registered or not.